Appendix 2: Laws conferring powers on the Commissioner

In 2015–16, the Commissioner of Taxation had responsibilities under a wide range of laws. The main tax and superannuation laws conferring powers or functions on the Commissioner are listed below.

TABLE 4.3 Laws conferring powers on the Commissioner

A New Tax System (Australian Business Number) Act 1999

A New Tax System (Goods and Services Tax) Act 1999

A New Tax System (Luxury Car Tax) Act 1999

A New Tax System (Wine Equalisation Tax) Act 1999

Commonwealth Places Windfall Tax (Collection) Act 1998

Excise Act 1901

Excise Tariff Act 1921

Foreign Acquisitions and Takeovers Act 1975

Fringe Benefits Tax Assessment Act 1986

Fuel Tax Act 2006

Higher Education Support Act 2003

Income Tax Assessment Act 1936

Income Tax Assessment Act 1997

International Tax Agreements Act 1953

Petroleum Excise (Prices) Act 1987

Petroleum Resource Rent Tax Assessment Act 1987

Product Grants and Benefits Administration Act 2000

Product Stewardship (Oil) Act 2000

Register of Foreign Ownership of Agricultural Land Act 2015

Small Superannuation Accounts Act 1995

Superannuation Contributions Tax (Assessment and Collection) Act 1997

Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Act 1997

Superannuation (Government Co-contribution for Low Income Earners) Act 2003

Superannuation Guarantee (Administration) Act 1992

Superannuation Industry (Supervision) Act 1993

Superannuation (Self Managed Superannuation Funds) Taxation Act 1987

Superannuation (Unclaimed Money and Lost Members) Act 1999

Taxation Administration Act 1953

Taxation (Interest on Overpayments and Early Payments) Act 1983

Termination Payments Tax (Assessment and Collection) Act 1997

Trust Recoupment Tax Assessment Act 1985